Chapter 61 of the GST framework covers Articles Of Apparel And Cloth, and HSN Code 61112000 specifically identifies Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton. Tax rates applicable include CGST at 2.5/6%, SGST/UTGST at 2.5/6%, and IGST at 5/12% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 61 – Articles Of Apparel And Cloth
Below are related HSN codes from Chapter 61 – Articles Of Apparel And Cloth for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Articles Of Apparel And Cloth... | 61011010 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 6.00% | 6.00% | 12% |
| Articles Of Apparel And Cloth... | 61011020 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 6.00% | 6.00% | 12% |
| Articles Of Apparel And Cloth... | 61011090 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 0.06 | 0.06 | 0.12 |
| Articles Of Apparel And Cloth... | 61012000 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 0.06 | 0.06 | 0.12 |
| Articles Of Apparel And Cloth... | 61013010 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 6.00% | 6.00% | 12% |
| Articles Of Apparel And Cloth... | 61013020 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 0.06 | 0.06 | 0.12 |
| Articles Of Apparel And Cloth... | 61019010 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 6.00% | 6.00% | 12% |
| Articles Of Apparel And Cloth... | 61019090 | Mens Or Boys Overcoats, Carcoats, Capes, Cloaks, A... | 0.06 | 0.06 | 0.12 |
| Articles Of Apparel And Cloth... | 61021000 | Womens Or Girls Overcoats, Car-Coats, Capes, Cloak... | 0.06 | 0.06 | 0.12 |
| Articles Of Apparel And Cloth... | 61022000 | Womens Or Girls Overcoats, Car-Coats, Capes, Cloak... | 0.06 | 0.06 | 0.12 |
GST Rates for HSN 61112000
Goods classified as Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton under HSN 61112000 are taxed based on transaction type. Local sales attract CGST at 2.5/6% plus SGST/UTGST at 2.5/6%. For supplies crossing state boundaries, IGST at 5/12% applies. Documentation must reflect kg. as the measurement standard for Chapter 61 – Articles Of Apparel And Cloth products.
Who Should Use HSN Code 61112000?
Traders, manufacturers, and importers of Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton are required to mention HSN Code 61112000 on all GST documents. This Articles Of Apparel And Cloth classification under Chapter 61 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Commencing trade in Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton? Secure GST registration to handle taxes on HSN 61112000 classified goods. Businesses with international operations in Articles Of Apparel And Cloth need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 61112000 application for Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton ensures smooth input credit utilization and assessment processes. Track 2.5/6%, 2.5/6%, and 5/12% rate changes for Chapter 61 – Articles Of Apparel And Cloth through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 61112000 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 61112000 for accurate classification of Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton.
Can I claim input tax credit on Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton purchases?
Yes, registered businesses can claim input tax credit on Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton purchases made under HSN 61112000. Ensure your supplier mentions correct HSN code and GST rates (2.5/6%, 2.5/6%) on the invoice.
What is the difference between CGST and IGST for HSN 61112000?
CGST at 2.5/6% plus SGST/UTGST at 2.5/6% applies when Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton is sold within the same state. IGST at 5/12% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton domestically?
No, Import Export Code is only required if you plan to import or export Babies Garments And Clothing Accessories, Knitted Or Crocheted - Of Cotton internationally. For domestic trade within Articles Of Apparel And Cloth, GST registration is sufficient.
